AUTO ECOLE RBO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AUTO ECOLE RBO
Largest movements
- Tangible fixed assets -€13,613
down €13,613 (-27.5%), from €49,428 to €35,815
of which Other tangible fixed assets: -€8,912
- Cash +€3,563
up €3,563 (+18.6%), from €19,116 to €22,680
mainly Depreciation (+€19,202) and Net result for the year (+€3,798)
- Receivables within one year +€2,771
up €2,771 (+11.8%), from €23,565 to €26,336
of which Other amounts receivable: +€2,771
- Financial fixed assets +€1,995
up €1,995 (+37.5%), from €5,325 to €7,320
- Intangible fixed assets +€1,536
new in 2025: €1,536
- Debts after one year -€7,994
down €7,994 (-44.4%), from €18,023 to €10,029
- Profit (loss) carried forward +€3,798
up €3,798 (+25.2%), from €15,063 to €18,860
- Tax, wage and social debts +€2,869
up €2,869 (+10.3%), from €27,782 to €30,651
of which Remuneration and social security: +€5,524
- Current portion of long-term debt -€1,903
down €1,903 (-19.2%), from €9,898 to €7,994
- Purchases and services +€31,402
up €31,402 (+12.6%), from €248,702 to €280,104
- Staff costs +€22,326
up €22,326 (+32.2%), from €69,423 to €91,749
- Gross operating margin +€20,857
up €20,857 (+20.8%), from €100,282 to €121,139
- Financial charges -€3,920
down €3,920 (-68.2%), from €5,744 to €1,825
- Depreciation +€1,672
up €1,672 (+9.5%), from €17,530 to €19,202
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,050 | €95,096 | -€2,954 | -3.0% |
| Fixed assets | 21/28 | €54,753 | €44,671 | -€10,082 | -18.4% |
| Intangible fixed assets | 21 | - | €1,536 | +€1,536 | |
| Tangible fixed assets | 22/27 | €49,428 | €35,815 | -€13,613 | -27.5% |
| Furniture and vehicles | 24 | €28,171 | €23,470 | -€4,700 | -16.7% |
| Other tangible fixed assets | 26 | €21,257 | €12,345 | -€8,912 | -41.9% |
| Financial fixed assets | 28 | €5,325 | €7,320 | +€1,995 | +37.5% |
| Current assets | 29/58 | €43,297 | €50,425 | +€7,128 | +16.5% |
| Amounts receivable within one year | 40/41 | €23,565 | €26,336 | +€2,771 | +11.8% |
| Trade receivables | 40 | €18,065 | €18,065 | = | 0.0% |
| Other amounts receivable | 41 | €5,500 | €8,271 | +€2,771 | +50.4% |
| Cash at bank and in hand | 54/58 | €19,116 | €22,680 | +€3,563 | +18.6% |
| Deferred charges and accrued income | 490/1 | €616 | €1,409 | +€793 | +129% |
| Total equity and liabilities | 10/49 | €98,050 | €95,096 | -€2,954 | -3.0% |
| Equity | 10/15 | €35,063 | €38,860 | +€3,798 | +10.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,063 | €18,860 | +€3,798 | +25.2% |
| Amounts payable | 17/49 | €62,988 | €56,236 | -€6,752 | -10.7% |
| Amounts payable after more than one year | 17 | €18,023 | €10,029 | -€7,994 | -44.4% |
| Financial debts | 170/4 | €18,023 | €10,029 | -€7,994 | -44.4% |
| Amounts payable within one year | 42/48 | €44,964 | €46,207 | +€1,242 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €9,898 | €7,994 | -€1,903 | -19.2% |
| Trade debts | 44 | €7,284 | €7,561 | +€277 | +3.8% |
| Suppliers | 440/4 | €7,284 | €7,561 | +€277 | +3.8% |
| Taxes, remuneration and social security | 45 | €27,782 | €30,651 | +€2,869 | +10.3% |
| Taxes | 450/3 | €13,582 | €10,927 | -€2,655 | -19.5% |
| Remuneration and social security | 454/9 | €14,200 | €19,724 | +€5,524 | +38.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €248,702 | €280,104 | +€31,402 | +12.6% |
| Remuneration, social security and pensions | 62 | €69,423 | €91,749 | +€22,326 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,530 | €19,202 | +€1,672 | +9.5% |
| Other operating charges | 640/8 | €2,446 | €3,581 | +€1,134 | +46.4% |
| Non-recurring operating charges | 66A | €1,177 | - | -€1,177 | |
| Gross operating margin | 9900 | €100,282 | €121,139 | +€20,857 | +20.8% |
| Operating profit (loss) | 9901 | €9,706 | €6,608 | -€3,099 | -31.9% |
| Financial income | 75/76B | €65 | €10 | -€55 | -84.7% |
| Recurring financial income | 75 | €65 | €10 | -€55 | -84.7% |
| Financial charges | 65/66B | €5,744 | €1,825 | -€3,920 | -68.2% |
| Recurring financial charges | 65 | €5,744 | €1,825 | -€3,920 | -68.2% |
| Profit (loss) for the period before taxes | 9903 | €4,027 | €4,793 | +€766 | +19.0% |
| Income taxes | 67/77 | - | €995 | +€995 | |
| Profit (loss) for the period | 9904 | €4,027 | €3,798 | -€229 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,027 | €3,798 | -€229 | -5.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.